The Engineering Firm of Dobbs and Smith Uses a Job

The engineering firm of Dobbs and Smith uses a job order costing system to accumulate client-related costs. The overhead rate is 60% of direct labor cost. Staff engineer time is charged at a rate of $80 per hour. A recent job for a client involved 30 staff labor hours. How much was the total job cost?

A) $1,600
B) $2,400
C) $3,840
D) $360